Electronic Invoicing, Popularly Called ‘e-invoice’ Is A Concept In Which All B2B Invoices Are Electronically Uploaded By The Supplier And Authenticated By Invoice Registration Portal (IRP) With An IRN And QR Code. E-invoicing Applies To GST Registered Persons Whose Aggregate Turnover In Any Previous Financial Years (2017-18 To 2021-22) Exceeded Rs.20 Crore. From 1st August 2023, It Applies To Those With A Turnover Of More Than Rs.5 Crore Up To Rs.10 Crore.